Definition of (A) IN GENERAL.—For purposes of para- graph (1)(A), a


(A) IN GENERAL.—For purposes of para- graph (1)(A), a seriously delinquent tax debt’ means an outstanding debt under the Inter- nal Revenue Code of 1986 for which a notice of lien has been filed in public records pursu- ant to section 6323 of such Code, except that such term does not include—